PENGARUH PENERAPAN E-FILLING, E-BILLING DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA MALANG UTARA)

Abstract

This study aims to determine the effect of e-filling, e-billing and understanding of taxation on individual taxpayer compliance either simultaneously or partially. The population in this study is an individual taxpayer registered at the KPP Pratama North Malang.

               This research is classified as a quantitative research using a survey method, namely by distributing questionnaires to 99 respondents who were determined as samples. In determining the sample, the researcher used a purposive sampling technique using the Slovin formula. The data analysis method used is multiple linear regression analysis, instrument test, classical assumption test, normality test and hypothesis testing.

               The results of this study indicate that the simultaneous application of e-filling, e-billing and understanding of taxation has a significant effect on individual taxpayer compliance at KPP Pratama North Malang. Partially the application of e-filling, e-billing and understanding of taxation significantly influence the compliance of individual taxpayers at KPP Pratama North Malang.Keywords: E-filling, E-billing, Tax Understanding, Taxpayer Compliance